Just inMarkets|
ELSS in the New Categorisation Era: SEBI's 2026 Rationalisation and the Three-Year Lock-In Math
SEBI's 26 February 2026 rationalisation keeps ELSS an equity category with a 3-year lock-in. We compare ELSS vs PPF on Section 80C deductions, 12.5% LTCG tax and investor fit.
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